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TMI Blog2014 (7) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... ared, by showing the availment of exemption notification and consequent nil rate of duty - Notification No. 8/99, dated 1-3-1999 - Held that:- The duty paid in the first invoice and availed Cenvat credit by their buyers was reversed by their buyers. The Tribunal in the case of Mistry Brothers reported in [2006 (3) TMI 464 - CESTAT, MUMBAI] has held that the exemption is available automatically to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Bector, DR, for the Respondent. ORDER A very short issue is involved in the present appeal. The appellant are engaged in the manufacture of sugar plant/machinery falling under Chapter 84 of the Central Excise Tariff Act. The dispute relates to availment of small scale exemption Notification No. 8/99, dated 1-3-1999. 2. It is seen that during the said financial year, the appellant r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition. Accordingly, notices were issued to them proposing denial of benefit of notification and proposing confirmation of demand. Such notice resulted in passing of an order by the original adjudicating authority and upheld by the Commissioner (Appeals). 4. After hearing both the sides, we find that there is no dispute about the appellant s entitlement to the benefit of small scale exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee, who has the option to opt out of the same. Inasmuch as the appellant have not, in clear terms and with a conscious mind, opted out of the small scale notification, the benefit of the same cannot be denied to them. We also note that the appellant reliance on the Tribunal s decision in the case of Crescent Polymers Pvt. Ltd. reported in 2008 (227) E.L.T. 419 (Tri.-Bang.) is appropriate. It was h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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